2025-12-23T08:13:20-06:00 2024-12-31 310984945 WHALEN CPAS 655 METRO PLACE SOUTH SUITE 450 DUBLIN OH 43017 990 2024-01-01 881295056 College of St Joseph the Worker Inc COLL 4255881746 157 North Third Street Steubenville OH 43952 Jacob Imam Director 4255881746 2025-12-23 1 1 Jeffery A Pumplun CPA P01615641 6143964200 2025-12-23 2024 2025-03-06 01:10:19Z Jacob F Imam 1802 Oregon Ave Steubenville OH 43952 3071169 0 X www.collegeofstjoseph.com X 2022 OH To provide quality trade education to the public 9 9 5 0 0 0 0 2707115 0 221950 0 111362 0 24596 0 3065023 0 782400 0 0 0 1031741 0 0 269034 0 811296 0 2625437 0 439586 2583421 8262696 0 5000000 2583421 3262696 To provide quality trade education to the public 0 0 1880792 782400 246546 The College of St. Joseph the Worker worked with 30 students to form them into effective and committed members of their communities by teaching them the Catholic intellectual tradition while training them in skilled and dignified labor in the carpentry, plumbing, HVAC, and electrical trades. 1880792 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 OH X Jacob F Imam 4255881746 1802 Oregon Avenue Steubenville OH 43952 Pierce Shivers Chairman 0.00 0.00 X X 0 0 0 Kyle Pilares Secretary 0.00 0.00 X X 0 0 0 Christopher Laconi Treasurer 0.00 0.00 X X 0 0 0 Michael Hanby Trustee 0.00 0.00 X 0 0 0 David Schindler Trustee 0.00 0.00 X 0 0 0 Andrew Jones Trustee 40.00 0.00 X 58462 0 0 Tim Clemente Trustee 0.00 0.00 X 0 0 0 Jacob Imam Trustee 40.00 0.00 X 67529 0 0 Mike Sullivan Trustee 40.00 0.00 X 96923 0 0 222914 0 0 0 0 0 0 0 2707115 2707115 Academic program reven 611310 196202 196202 Bookstore income 611310 25748 25748 221950 42508 42508 24596 0 24596 24596 24596 75000 6146 68854 68854 68854 3065023 246546 0 111362 782400 782400 1031741 683377 205118 143246 29218 6720 18992 3506 6700 1541 4355 804 39908 17996 10000 11912 192992 35847 149631 7514 131710 54001 14488 63221 119394 79081 23736 16577 30460 30460 Supplies 171187 130102 18831 22254 COGS 68652 68652 Educational program exp 48007 48007 Accrual to cash -26932 -26932 2625437 1880792 475611 269034 828649 289415 570219 4674386 10898 3608 58842 3404761 183872 1164863 3220889 5184 5184 0 13980 2583421 8262696 5000000 0 5000000 X 2583421 3257696 5000 2583421 3262696 2583421 8262696 439586 239689 0 X 0 1 X 1 0 X 2707115 2707115 2707115 2707115 2707115 111362 111362 24596 24596 2843073 221950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12000 12000 3333606 161906 3171700 59155 21966 37189 3220889 X 3874963 829890 829890 3045073 19950 19950 3065023 2632419 26932 26932 2605487 19950 19950 2625437 Part X, Line 2: The organization is a not-for-profit organization exempt from income taxes under section 501c3 of the Internal Revenue Code and classified by the Internal Revenue Service as other than a private foundation. Therefore, there is no provision for income taxes on the financial statements. The organization follows FASB ASC 740-10, Accounting for Uncertainty in Income Taxes, which provides guidance on accounting for uncertainty in income taxes recognized in the organization's financial statements. The guidance prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return and also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of December 31, 2024 the organization had no uncertain tax positions that required either recognition or disclosure in the organization's financial statements. Generally, tax years since 2022 may be subject to examination by federal or state authorities. Part XI, Line 2d - Other Adjustments: Pledged contributions Part XI, Line 4b - Other Adjustments: Grant income Part XII, Line 2d - Other Adjustments: Accrual to cash adjustment Part XII, Line 4b - Other Adjustments: Grant expense 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 Center for the Common Good 3721 West St Ext Weirton WV 26062 992747621 769950 0 General support Edenculture DBA Youth Bee Works 575 County Rd 42 Toronto OH 43964 832788025 8000 0 Donation Form 990, Part VI, Section B, line 11b The board reviews and approved the Form 990. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. This return is being filed late due to circumstances beyond the taxpayer's control. The initial electronic file was submitted prior to the extended filing deadline on 11/17/2025. The IRS rejected this electronic file due to an update that had not been made in their e-file database. During the tax year 2024, the taxpayer requested to be reclassified from a private foundation to a public charity, which the IRS granted. This update was not in place in the IRS e-file database, which triggered the rejection. The taxpayer opened an incident (IM-671641) with the IRS on 11/19/2025, within the 10-day perfection period. Due to the workload level at the IRS, this incident was not addressed until 12/19/2025. Upon receiving word from the IRS that they were prepared to accept the electronic file, the taxpayer promptly submitted a new electronic file on 12/22/2025.